Court of Appeals of Georgia November 16, 2011, A11A1462 (Partnership Housing Affordable to Society Everywhere, Inc. v. Decatur County Board of Tax Assessors)

Smith, Presiding Judge.

Following a bench trial, the Partnership Housing Affordable to Society Everywhere, Inc. (“PHASE”) appeals from the superior court’s decision to uphold the denial of an ad valorem tax exemption to PHASE. PHASE contends the trial court erred by concluding that it does not qualify for a tax exemption under OCGA § 48-5-41 (a) (4). For the reasons set forth below, we affirm.